Supplementary Provisions, Article 74Transitional Measures Concerning Special Corporation Tax Credit Where Experimental Research Is Conducted
第七十四条（試験研究を行った場合の法人税額の特別控除に関する経過措置）
The provisions of Article 42-4, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years in the case where a distribution in kind (meaning a distribution in kind prescribed in Article 10, paragraph (2) of the Supplementary Provisions; the same applies hereinafter) is carried out on or after October 1, 2010, and the provisions then in force continue to govern corporation tax of a corporation for business years in the case where a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 10, paragraph (2) of the Supplementary Provisions; the same applies hereinafter up to Article 122 of the Supplementary Provisions) was carried out before that date.
新租税特別措置法第四十二条の四第十六項の規定は、平成二十二年十月一日以後に現物分配（附則第十条第二項に規定する現物分配をいう。以下同じ。）が行われる場合における法人の事業年度分の法人税について適用し、同日前に事後設立（附則第十条第二項に規定する事後設立をいう。以下附則第百二十二条までにおいて同じ。）が行われた場合における法人の事業年度分の法人税については、なお従前の例による。